CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2023	Sep. 30, 2022
ASSETS
Cash and cash equivalents	$ 286.7	$ 264.8
Real estate	1,988.0	2,022.4
Investment in unconsolidated ventures	0.5	0.5
Property and equipment, net	5.6	5.7
Other Assets	55.5	49.6
Total assets	2,336.3	2,343.0
LIABILITIES
Accounts payable	67.7	72.2
Accrued development costs	99.1	122.3
Earnest money on sales contracts	130.1	136.2
Deferred tax liability, net	35.7	36.9
Accrued Liabilities	48.1	70.1
Long-Term Debt	706.8	706.0
Total liabilities	1,087.5	1,143.7
Commitments and contingencies (Note 11)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 49,897,709 and 49,761,480 shares issued and outstanding at March 31, 2023 and September 30, 2022, respectively	49.9	49.8
Additional paid-in capital	642.3	640.6
Retained earnings	555.6	507.9
Stockholders' equity	1,247.8	1,198.3
Noncontrolling interests	1.0	1.0
Total equity	1,248.8	1,199.3
Total liabilities and equity	$ 2,336.3	$ 2,343.0